| Description |
xxxi, 360 pages : illustrations ; 25 cm |
| Series |
Oxford European Community law series |
|
Oxford European Community law series.
|
| Contents |
1. Introduction -- 2. Development of Tax Harmonization in the Community -- 3. The Tax Provisions of the Treaty: Articles 95 to 99 -- 4. Basic Principles and Scope of the Common System of Value Added Tax -- 5. Place of Supply and International Transactions -- 6. Domestic Exemptions -- 7. The Right of Deduction -- 8. Payment of Tax, Rates, and Administration -- 9. Special Schemes and Derogating Measures -- 10. Excise Duties and Similar Taxes -- 11. Introduction to Company Taxation -- 12. The Parent-Subsidiary Directive -- 13. The Merger Directive -- 14. Proposals for Further Legislation on Company Taxation and the Report of the Ruding Committee -- 15. The Arbitration Convention -- 16. The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation -- 17. Conclusions and Prospects |
| Analysis |
Taxation Law |
|
Western Europe |
| Notes |
Includes index |
| Bibliography |
Includes bibliographical references page ([341]-342) and index |
| Subject |
European Economic Community.
|
|
Taxation -- Law and legislation -- European Economic Community countries.
|
| Author |
Lyal, Richard.
|
| LC no. |
94034631 |
| ISBN |
0198257643 |
|
